关键词: 税收优惠,公共治理,税收流失,税式支出预算,制度框架

Abstract: Too many tax preferences would result in a good deal of tax erosion, inequity of the distribution of tax burden and distorted economic operation. The public governance of tax preference is an important link in the whole national governance. The measures taken for the public governance on too many tax preferences can be from many aspects, such as feed forward control, intermediate control and afterwards remedy. Its major purpose is to control the loss of tax revenue, to relieve the inequity brought by tax preferences and to reduce the economic distortions caused by tax preferences. The governance of China’s tax preferences should first of all change the value orientation of the tax preferences according to the new positioning of the relationship between the government and the market and the new demands of the economic new normal. Meanwhile, it should implement the principle of law-based taxation and establish the budget of expense in the form of taxation, so as to control the major items of tax preferences accordingly.

Key words: tax preference; public governance; tax erosion; budget of expense in the form of taxation; institutional framework